KJMontesA_ExamenParcial.docx - UNIVERSIDAD JUÁREZ DEL...

  • No School
  • AA 1
  • 6

This preview shows page 1 - 3 out of 6 pages.

U NIVERSIDAD J UÁREZ DEL E STADO DE D URANGO SISTEMA UNIVERSIDAD VIRTUAL CAMPUS CANATLÁN, DGO “EXAMEN SEGUNDO PARCIAL” ALUMNA: KARINA JUDITH MONTES ACUÑA. CATEDRATICO: SELENE BERENICE CUPICH FLORES MATERIA: CONTABILIDAD VII FECHA: 23/NOVIEMBE/2018
Image of page 1

Subscribe to view the full document.

1.- En enero del 2012 la CIA DUMON adquiere el 95% de las acciones de su subsidiaria, la CIA DICTSA en $125, 000.00 Los balances generales de ambas compañías a fecha inmediata después de la inversión se presentan a continuación: BALANCE GENERAL DE LA COMPAÑÍAS DUMON Y SU SUBSIDIARIA DICSA DUMON DICTSA ACTIVO CIRCULANTE 285,000.00 172,500.00 ACTIVO FIJO 112,500.00 60,000.00 INVERSIONES EN ACCIONES 178,125.00 SUMA ACTIVO 575,625.00 232,500.00 PASIVO 97,625.00 45,000.00 EXCESO DEL VALOR S/EL COSTO 53,125.00 CAPITAL CONTABLE CAPITAL SOCIAL 264,875.00 180,000.00 UTILIDAD ACUMULADA 160,000.00 7,500.00 INTERES MINORITARIO SUMA CAPITAL 424,875.00 187,500.00 SUMA PASIVO + CAPITAL CONTABLE 575,625.00 232,500.00 Se pide: Realizar asiento para registrar la inversión en acciones y la hoja de trabajo para balance consolidado. Solución: 100% 95% 5% CAPITAL CONTABLE CAPITAL SOCIAL 180,000.00 171,000.00 9,000.00 UTILIDAD ACUMULADA 7,500.00 7,125.00 375.00 187,500.00 178,125.00 9,375.00 PAGO POR LAS ACCIONES 125,000.00
Image of page 2
Image of page 3
  • Fall '19
  • Gasto, Activo circulante, Pasivo

What students are saying

  • Left Quote Icon

    As a current student on this bumpy collegiate pathway, I stumbled upon Course Hero, where I can find study resources for nearly all my courses, get online help from tutors 24/7, and even share my old projects, papers, and lecture notes with other students.

    Student Picture

    Kiran Temple University Fox School of Business ‘17, Course Hero Intern

  • Left Quote Icon

    I cannot even describe how much Course Hero helped me this summer. It’s truly become something I can always rely on and help me. In the end, I was not only able to survive summer classes, but I was able to thrive thanks to Course Hero.

    Student Picture

    Dana University of Pennsylvania ‘17, Course Hero Intern

  • Left Quote Icon

    The ability to access any university’s resources through Course Hero proved invaluable in my case. I was behind on Tulane coursework and actually used UCLA’s materials to help me move forward and get everything together on time.

    Student Picture

    Jill Tulane University ‘16, Course Hero Intern

Ask Expert Tutors You can ask 0 bonus questions You can ask 0 questions (0 expire soon) You can ask 0 questions (will expire )
Answers in as fast as 15 minutes